| Pages | ||
|---|---|---|
| Trustees' Annual Report |
||
| Independent Examiner's |
Report | |
| Statement ofFinancial Activities | ||
| Balance Sheet | ||
| Notes to the Accounts | 6to12 | |
| Detailed Statement ofFinancial Activities | 13to 14 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Total funds | ||
| 2022 | 2022 | 2021 | ||
| Notes | f | f | f | |
| Income and endowments | ||||
| from: | ||||
| Donations and legacies | 27,766 | 27,766 | 21,634 | |
| Total | 27,766 | 21,766 | 21,634 | |
| Expenditure on: |
||||
| Charitable activities |
3,188 | 3,188 | 2,973 | |
| Other | 21,683 | 21,683 | 19,531 | |
| Total | 24,871 | 24,871 | 22,504 | |
| Net gains on investments | ||||
| Net (expenditure)/income | 2,895 | 2,895 | (870) | |
| Transfers between funds |
||||
| Net (expenditure)/income | 2,895 | 2,895 | (870) | |
| before other gains/(losses) | ||||
| Other gains and losses | ||||
| Net movement in funds |
2,895 | 2,895 | (870) | |
| Reconciliation offunds: | ||||
| Total funds brought forward | 126,623 | 126,623 | 127,493 | |
| Total funds carried forward | 129,518 | 129,518 | 126,623 |
| Bethel Temple ofChrist Balance Sheet at 31March 2022 |
Bethel Temple ofChrist Balance Sheet at 31March 2022 |
|||
|---|---|---|---|---|
| Charity No. 1076102 | 2022 | 2021 | ||
| f | f | |||
| Fixed assets | ||||
| Tangible assets | 8 | 224,418 | 230,457 | |
| 224,418 | 230,457 | |||
| Current assets | ||||
| Debtors | 734 | 800 | ||
| Cash at bank and in hand | 8,356 | 7,576 | ||
| 9,090 | 8,376 | |||
| Creditors: Amount | falling due within one year | 10 | (6,865) | (6,812) |
| Net current assets/(liabilities) | 2,225 | 1,564 | ||
| Total assets less current liabilities | 226,643 | 232,021 | ||
| Creditors: Amounts | falling due after more than one year | 11 | (97,125) | (105,398) |
| Net assets excluding pension asset or liability | 129,518 | 126,623 | ||
| Total net assets | 129,518 | 126,623 | ||
| The funds ofthe charity | ||||
| Restrictedfunds | ||||
| Unrestricted funds |
12 | |||
| General funds | 129,518 | 126,623 | ||
| 129,518 | 126,623 | |||
| Reserves | 12 | |||
| Total funds | 129,518 | 126,623 |
| last year and no chan | last year and no chan | last year and no chan | last year and no chan | ges have been made to accounts for previous years. | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fund accounting | ||||||||||||||
| Unrestricted | funds | These are available for use at the discretion ofthe trustees | in furtherance | ofthe | ||||||||||
| general objects ofthe charity. | ||||||||||||||
| Designated | funds | These are unrestricted funds earmarked bythe trustees |
for particular | purposes. | ||||||||||
| Revaluation | funds | These are unrestricted funds which include a revaluation |
reserve representing | the | ||||||||||
| restatement ofinvestment assets at their market values. |
||||||||||||||
| Restricted | funds | These are available for use subject to restrictions imposed |
by the donor or | through | ||||||||||
| terms ofan appeal. | ||||||||||||||
| Income | ||||||||||||||
| Recognition | of | Income is included in the Statement of Financial Activities |
(SoFA) when the | charity | ||||||||||
| income | becomes entitled to, and virtually certain to receive, the |
income and | the | amount | of | |||||||||
| the income can be measured with sufficient reliability. |
||||||||||||||
| Income with | related | Where income has related expenditure the income and |
related expenditure | is | ||||||||||
| expenditure | reported gross in the SoFA. | |||||||||||||
| Donations | and | Voluntary income received by way of grants, donations |
and gifts is | included | in | the | ||||||||
| legacies | SoFA when receivable and only when the Charity has unconditional |
entitlement | to | |||||||||||
| the income. | ||||||||||||||
| Tax reclaims | on | Income from tax reclaims is included in the SoFA at the |
same time | as | the | |||||||||
| donations | and | gifts | gift/donation to which it relates. |
|||||||||||
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
|||||||||||||
| and facilities | where the benefit to the Charity is reasonably quantifiable, |
measurable | and | |||||||||||
| material. | ||||||||||||||
| Volunteer | help | The value ofany volunteer help received is not included |
in | the accounts. | ||||||||||
| Investment | income | This is included in the accounts when receivable. |
||||||||||||
| Gains/(losses) | on | This includes any gain or loss resulting from revaluing investments |
to | market | value | |||||||||
| revaluation | of | fixed | at the end ofthe year. | |||||||||||
| assets | ||||||||||||||
| Gains/(losses) | on | This includes any gain or loss on the sale ofinvestments. | ||||||||||||
| investment | assets |
| 2 | Statement | o | fFinancial | Ac | tivities - prior year | ||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | |||||||||
| funds | Total funds | ||||||||
| 2021 | 2021 | ||||||||
| Income and endowments | from: | ||||||||
| Donations | and legacies | 21,634 | 21,634 | ||||||
| Total | 21,634 | 21,634 | |||||||
| Expenditure on: |
|||||||||
| Charitable | activities | 2.973 | 2.973 | ||||||
| Other | 19,531 | 19,531 | |||||||
| Total | 22,504 | 22,504 | |||||||
| Net | income | (870) | (870) | ||||||
| Net | income before other | (870) | (870) | ||||||
| gains/(losses) | |||||||||
| Other gains and | losses: | ||||||||
| Net | movement | in funds | (870) | (870) | |||||
| Reconciliation | offunds: | ||||||||
| Total funds brought forward | 127,493 | 127,493 | |||||||
| Total funds carried forward | 126,623 | 126,623 | |||||||
| 3 | Income from | donations | and legacies | ||||||
| Unrestricted | Total | Total | |||||||
| 2022 | 2021 | ||||||||
| Tithes and | offerings | 27,766 | 27,766 | 21,634 | |||||
| 27,766 | 27,766 | 21,634 | |||||||
| 4 | Expenditure | on charitable | activities | ||||||
| Unrestricted | Total | Total | |||||||
| 2022 | 2021 | ||||||||
| Expenditure | on charitable | ||||||||
| activities | |||||||||
| Donations | 1,080 | 1,080 | 741 | ||||||
| Events and | travel | 2,108 | 2,108 | 2,232 | |||||
| 3,188 | 3,188 | 2,973 |
| Unrestricted | Total | Total | ||||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| Bank loan and overdraft interest payable |
2,977 | 2,977 | 3,634 | |||||
| Premises costs | 7,084 | 7,084 | 4,842 | |||||
| Amortisation, | depreciation, | |||||||
| impairment, | profit/loss | on | 6,259 | 6,259 | 6,394 | |||
| disposal offixed assets | ||||||||
| General administrative | costs | 4,603 | 4,603 | 3,813 | ||||
| Legal and professional | costs | 760 | 760 | 848 | ||||
| 21,683 | 21,683 | 19,531 | ||||||
| 6 | Net (expenditure)/income | before | transfers | |||||
| 2022 | 2021 | |||||||
| This is stated | after charging: | f | f | |||||
| Depreciation | ofowned | fixed assets | 6,259 | 6,394 | ||||
| 7 | Staffcosts | |||||||
| No employee | received | emoluments | in excess off60,000. | |||||
| 8 | Tangible fixed assets | |||||||
| Land and | Fixtures & | |||||||
| Total | ||||||||
| buildings | Fittings | |||||||
| Cost or revaluation | ||||||||
| At 1April 2021 | 292,546 | 16,573 | 309,119 | |||||
| Additions | 220 | 220 | ||||||
| Disposals | (9,854) | (9,854) | ||||||
| At 31March | 2022 | 292,546 | 6,939 | 299,485 | ||||
| Depreciation | and | |||||||
| impairment | ||||||||
| At 1April 2021 | 65,971 | 12,691 | 78,662 | |||||
| Depreciation | charge forthe | 4,531 | 1,728 | 6,259 | ||||
| year | ||||||||
| Disposals | (9,854) | (9,854) | ||||||
| At 31March | 2022 | 70,502 | 4,565 | 75,067 | ||||
| Net book values | ||||||||
| At 31March | 2022 | 222,044 | 2,374 | 224,418 | ||||
| At 31March | 2021 | 225,575 | 3,882 | 230,457 | ||||
| 9 | Debtors | |||||||
| 2022 | 2021 | |||||||
| f | f | |||||||
| Prepayments | and accrued income | 734 | 800 | |||||
| 734 |
| Not 10 |
es to the Accounts Creditors: |
es to the Accounts Creditors: |
es to the Accounts Creditors: |
||||
|---|---|---|---|---|---|---|---|
| amounts falling due within one year |
|||||||
| 2022 | 2021 | ||||||
| f | f | ||||||
| Bank loans | and overdrafts | 5,400 | 5,400 | ||||
| Accruals and deferred | income | 1,465 | 1,412 | ||||
| 11 | Creditors: | ||||||
| amounts falling due after more than one year |
|||||||
| 2022 | 2021 | ||||||
| f | f | ||||||
| Bank loans | and overdrafts | 97,125 | 105,398 | ||||
| 12 | Movement | in funds | |||||
| Incoming | |||||||
| resources | Resources | At 31 | |||||
| (including | expended | March | |||||
| At 1April | 2022 | ||||||
| 2021 | gains/losses) | ||||||
| Restricted funds: | |||||||
| Unrestricted | funds: | ||||||
| General funds | 126,623 | 27,766 | (24,871) | 129,518 | |||
| Revaluation | Reserves: | ||||||
| Total funds | |||||||
| 13 | Analysis of | net assets | between funds | ||||
| Unrestricted | |||||||
| Total | |||||||
| funds | |||||||
| f | f | ||||||
| Fixed assets | 224,418 | 224,418 | |||||
| Net current | assets | 2,225 | 2,225 | ||||
| Creditors due in more provisions |
than one year and | (97,125) ~2'~ |
(97,125) M9~8 |
| el Temple ofChrist s tothe Accounts Reconciliation ofnet debt |
|||
|---|---|---|---|
| At 31 | |||
| At 1April | March | ||
| 2021 | Cash flows | 2022 | |
| f | f | f | |
| Cash and cash equivalents | 7,576 | 780 | 8,356 |
| 7,576 | 780 | 8,356 | |
| Bankloans | (110,798) | 8,273 | (102,525) |
| (110,798) | 8,273 | (102,525) | |
| Net debt | ~03 22 | ~053 | ~94 16 |
| Unrestricted | |||||||
|---|---|---|---|---|---|---|---|
| funds | Total funds | Total funds | |||||
| 2022 | 2022 | 2021 | |||||
| f | f | f | |||||
| Income and endowments | from: | ||||||
| Donations and legacies | |||||||
| 27,766 | 27,766 | 21,634 | |||||
| 27,766 | 27,766 | 21,634 | |||||
| Total income and endowments | 27,766 | 27,766 | 21,634 | ||||
| Expenditure on: |
|||||||
| Charitable activities |
|||||||
| Donations | 1,080 | 1,080 | 741 | ||||
| Events and travel | 2,108 | 2,108 | 2,232 | ||||
| 3,188 | 3,188 | 2,973 | |||||
| Total ofexpenditure activities |
on | charitable | 3,188 | 3,188 | 2,973 | ||
| Other expenditure | |||||||
| Bank loan and overdraft | interest | ||||||
| payable | 2,977 | 2,977 | 3,634 | ||||
| 2,977 | 2,977 | 3,634 | |||||
| Premises costs | |||||||
| Rates | 1,028 | 1,028 | 1,220 | ||||
| Light, heat and power | 5,212 | 5,212 | 1,974 | ||||
| Premises repairs and maintenance |
1,648 | ||||||
| 7,084 | 7,084 | 4,842 | |||||
| General administrative | costs, | ||||||
| including depreciation |
and | ||||||
| amortisation Depreciation ofland and |
4,531 | 4,531 | 4,624 | ||||
| buildings Depreciation ofFixtures |
g Fittings | 1,728 | 1,728 | 1,770 | |||
| Bank charges | 67 | 67 | 67 | ||||
| General insurances | 2,346 | 2,346 | 2,035 | ||||
| Telephone, fax and |
broadband | 2,190 | 2,190 | 1,711 | |||
| 4,603 | 4,603 | 10,207 | |||||
| Legal and professional | costs | ||||||
| Accountancy and bookkeeping |
760 | 719 | |||||
| Other legal and professional | 129 | ||||||
| costs | |||||||
| Total ofexpenditure | ofother costs | 21,683 | 21,683 | 19,531 |
| Total expenditure | 24,871 | 24,871 | 22,504 | |
|---|---|---|---|---|
| Net gains on investments | ||||
| Net (expenditure)/income | 2,895 | 2,895 | (870) | |
| Net (expenditure)/income other gains/(losses) |
before | 2,895 | 2,895 | (870) |
| Other Gains | ||||
| Net movement in funds |
2,895 | 2,895 | (870) | |
| Reconciliation offunds: | ||||
| Total funds brought forward | 126,623 | 126,623 | 127,493 | |
| Total funds carried forward | 129,518 | 129,518 | 126,623 |